Annual return filing exemption for taxpayers with turnover up to two crore rupees under Andhra Pradesh GST from 2024-25 onwards.
Registered persons under the Andhra Pradesh Goods and Services Tax regime with aggregate turnover in any financial year up to two crore rupees are exempted from filing the annual return for the financial year 2024-25 onwards. The exemption is issued under the first proviso to section 44(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Council, and operates as a turnover-based filing relaxation.

GST exemption amendments expand insurance relief and exclude e-commerce local delivery from goods transport agency treatment.
The notification amends the Andhra Pradesh GST exemption notification to exclude local delivery services provided by or through an electronic commerce operator from the goods transport agency entry, and to insert exempt entries for life insurance and health insurance services provided to non-group insured persons, together with reinsurance of those services. It also revises the definition of goods transport agency and introduces definitions of group and health insurance business for the insurance entries, with the amendment taking effect from 22 September 2025.

GST return and appellate procedure amendments reshape refund orders, single member benches, and annual return reporting rules.
Andhra Pradesh issues the Third Amendment Rules, 2025 to the APGST Rules, 2017, with staggered commencement dates and extensive changes to refund procedure, appellate procedure, annual return reporting, reconciliation statements, and appellate forms. The amendments revise rule 91 on provisional refunds, insert a single Member Bench procedure in rule 110A, substitute reporting and acknowledgement requirements in appellate rules, and substantially modify FORM GSTR-9 and FORM GSTR-9C to align input tax credit, reversals, next-year reporting, and e-commerce operator liabilities. New forms APL-02A and APL-04A are also introduced, along with revised forms APL-05 and APL-06.

GST rate notification amendment revises transport, job work, and service classifications with new credit conditions and updated definitions.
Amends the Andhra Pradesh GST rate notification to implement 56th GST Council recommendations by revising rates, service descriptions, and credit conditions for transport, multimodal transport, renting of goods carriages, postal and courier services, local delivery, job work, beauty and physical well-being services, and other specified entries. The amendment also updates definitions of goods transport agency, recognised sporting event, handicraft goods, mode of transport, multimodal transporter, premises, and person applying for registration.

GST rate for bricks and tiles notified at six per cent for specified intra-State supplies under the Andhra Pradesh tax regime.
The Andhra Pradesh Government notifies a State tax rate of 6 per cent for intra-State supplies of specified brick and tile goods under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council. The notification covers fly ash bricks, fly ash aggregates and fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles, as identified by the corresponding tariff items, sub-headings, headings or Chapter entries in the Schedule.

Concessional GST rates for handcrafted and artisan goods revised through a substituted exemption table.
Amends the Andhra Pradesh Goods and Services Tax exemption notification by substituting the table of specified handcrafted, hand-made, carved, embroidered, decorative, and artware goods eligible for concessional tax rates. The revised schedule prescribes rates mainly at 2.5%, with 1.5% for silver filigree work and handmade imitation jewellery, and applies from 22 September 2025.

GST exemption notification amended to replace a schedule reference and revise the operative tax classification.
The Andhra Pradesh Goods and Services Tax notification is amended by substituting the earlier reference to Schedule IV of G.O.Ms.No.258, Revenue (CT-II) Department, dated 28.06.2017, with Schedule II or Schedule III of G.O.Ms. No.345, Revenue (CT) Department, dated 20.09.2025. The amendment is made under the power to grant exemption by notification in the public interest on the recommendation of the Goods and Services Tax Council and takes effect from 22.09.2025.

Andhra Pradesh GST rate notification sets differential State tax slabs for specified goods and supersedes the earlier 2017 order.
State tax rates are notified for intra-State supplies of goods under the Andhra Pradesh GST framework through appended Schedules, with a wide rate structure covering nil, concessional and higher slabs for specified tariff items, headings and chapters. The notification supersedes G.O.Ms.No.258 dated 29.06.2017, subject to savings for things done or omitted before supersession, and includes interpretive rules for unit container, pre-packaged and labelled goods, tariff classification, and the meaning of undefined terms under the GST enactments.

State tax exemption for specified intra-State supplies covers agricultural produce, essentials, handloom goods, medicines, and special supplies.
Exemption from State tax is granted on intra-State supplies of specified goods under the Andhra Pradesh Goods and Services Tax Act, 2017, in exercise of the power under section 11 and in supersession of the earlier 2017 exemption notification, subject to the saving of acts done or omitted before supersession. The Schedule covers a broad range of agricultural produce, live animals, milk and dairy items, cereals, pulses, seeds, vegetables, fruits, natural products, household and religious items, printed and educational goods, handloom and handicraft articles, medicinal products, and selected special supplies.

Provisional refund restrictions under GST exclude non-Aadhaar authenticated persons and suppliers of specified goods from eligibility.
Registered persons are not to be sanctioned provisional refund under the Andhra Pradesh GST law if they have not completed Aadhaar authentication or if they supply specified goods, including areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. The notification applies the Customs Tariff Act classification framework to the listed goods and takes effect from 1 October 2025.

Local delivery services under Andhra Pradesh GST are amended with an exclusion for suppliers liable for registration through e-commerce operators.
Amendment to the Andhra Pradesh GST notification under section 9(5) inserts a clause for services by way of local delivery, with an exclusion where the supplier through an electronic commerce operator is liable for registration under section 22(1). The amendment is made on GST Council recommendations and takes effect from 22 September 2025.

GST exemption notification amendment substitutes the table entry with 9% and applies from 22 September 2025.
Amends the Andhra Pradesh Goods and Services Tax exemption notification issued under section 11(1) of the Andhra Pradesh Goods and Services Tax Act, 2017. In the table to the earlier notification dated 12.12.2017, the entry in column (4) against S.No. 1 is substituted with "9%". The amendment is made in public interest on the recommendations of the Goods and Services Tax Council and takes effect from 22 September 2025.

GST return and appellate procedure amendments reshape input tax credit reporting, refund timelines, and Tribunal form requirements.
The Uttar Pradesh Goods and Services Tax Rules are further amended to revise appellate procedure, refund processing, annual return disclosures, reconciliation statements, and prescribed appeal forms. The changes introduce provisional and final acknowledgements in FORM GST APL-02A, add a single Member Bench procedure for appeals not involving a question of law, and update the computation basis for bench allocation. The rules also substantially revise FORM GSTR-9 and FORM GSTR-9C to restructure input tax credit, reversal, reclaimed credit, and subsequent-period reporting, while updating the refund rule and the related appellate forms.

GST amendment commencement notification appoints the start date for specified provisions of the Uttar Pradesh Ordinance.
Brings into force specified provisions of the Uttar Pradesh Goods and Services Tax (Amendment) Ordinance, 2025 by appointing 1 October 2025 as the commencement date for clauses (ii) and (iii) of sections 2 to 5 and sections 7 to 14 of the Ordinance.

GST annual return filing exemption extended to registered persons with turnover up to two crore rupees.
Exemption from filing the GST annual return is granted for registered persons whose aggregate turnover in any financial year is up to two crore rupees for the financial year 2024-25 onwards. The exemption is issued under the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council, and applies to the annual return filing requirement for the relevant financial year.

Provisional GST refund restrictions apply to unverified registered persons and suppliers of specified goods under the Uttar Pradesh regime.
Provisional refund under Section 54 of the Uttar Pradesh Goods and Services Tax Act, 2017 is restricted for registered persons who have not completed Aadhaar authentication and for persons engaged in the supply of specified goods, including areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. The notification adopts Customs Tariff Act classifications for interpreting tariff items, headings, sub-headings, and Chapters, and applies from 1 October 2025.

Local delivery services exclusion under GST is amended, with an exception for suppliers liable for registration through electronic commerce operators.
The Uttar Pradesh SGST exemption notification is amended to insert an excluded category for services by way of local delivery, subject to an exception where the supplier of such services through an electronic commerce operator is liable for registration under the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment is part of the existing GST notification framework and takes effect from 22 September 2025.

GST exemption changes for local delivery, life insurance, health insurance, and reinsurance redefine coverage and key service terms.
Amends the Uttar Pradesh GST exemption notification by excluding local delivery services provided by, or through, an electronic commerce operator, and by inserting exemption entries for life insurance business, health insurance business, and reinsurance of those specified insurance services. It also revises the definition of goods transport agency, inserts a definition of group for the insurance entries, and defines health insurance business by reference to contracts providing sickness, medical, surgical, hospital, travel cover, or personal accident benefits. The amendment takes effect from 22 September 2025.

GST rate revisions reshape transport, delivery, job-work, and service classifications under the Uttar Pradesh notification.
Amends the Uttar Pradesh GST rate notification by revising specified service classifications and tax entries for transport, logistics, delivery, professional, job-work, beauty, and allied services. The notification substitutes rates and conditions for several entries, including rail transport of goods, multimodal transportation, renting of goods carriages, postal and courier services, local delivery services, and job-work on specified goods. It also revises input tax credit restrictions, updates definitions of goods transport agency, multimodal transporter, mode of transport, recognised sporting event, and handicraft goods, and adds clarifications for hotel accommodation premises and additional place of business.

State tax on specified building materials and fly ash products notified for intra-State supplies under the Uttar Pradesh GST framework.
State tax of 6 per cent is prescribed on intra-State supplies of specified goods under the Uttar Pradesh Goods and Services Tax Act, 2017. The notified goods include fly ash bricks, fly ash aggregates and fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The schedule is to be interpreted with reference to the Customs Tariff Act, 1975, and the notification comes into force on 22 September 2025.